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MOORE v. COMMISSIONER

Docket Nos. 2708, 2844.

3 T.C. 1205 (1944)

RAYMOND J. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 7, 1944.

Attorney(s) appearing for the Case

Stanley S. Waite, Esq., for the petitioner.

James J. Waters, Esq., for the respondent.

OPINION.

SMITH, Judge:

These proceedings, consolidated for hearing, involve income tax deficiencies for 1940 and 1941 in the respective amounts of $3,299.81 and $3,665.97 (Docket No. 2844), and a gift tax deficiency for 1940 in the amount of $1,764.44 (Docket No. 2708).

The only issue relating to the income tax deficiencies is whether petitioner is taxable on the income of a trust which he created...

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